从“小会计”到“大会计”的演变——近十年我国无形资产会计研究的梳理

发布时间：2018-10-18 06:44

【摘要】：人类进入21世纪后,经济全球化不断加速,知识经济日益发展,企业竞争日趋激烈,在竞争优势的核心要素中,无形资产的地位日渐凸显。通过对2006-2015年国内权威期刊公开发表的关于无形资产研究的913篇相关文献进行梳理后,研究发现,近十年来,无形资产会计在研究主题、研究方法两方面都发生了显著变化。在研究主题方面,无形资产会计研究主要集中于基本理论研究、资本市场与无形资产价值相关性研究以及无形资产管理与价值评估等;在研究方法方面,无形资产研究方法呈现多样化趋势,实证研究和调查研究的运用程度显著提高。
[Abstract]:After entering the 21st century, the economic globalization is accelerating, the knowledge economy is developing day by day, and the competition of enterprises is becoming more and more fierce. Among the core elements of competitive advantage, the status of intangible assets is becoming more and more prominent. After combing the 913 articles on intangible assets published publicly in the authoritative journals of China from 2006 to 2015, it is found that in the past ten years, there have been significant changes in the subjects and methods of the research on intangible assets accounting. In the research subject, the research of intangible assets accounting mainly focuses on the basic theory research, the research on the relationship between capital market and intangible assets value, the management and valuation of intangible assets, etc. The research methods of intangible assets show a trend of diversification, and the degree of application of empirical research and investigation is improved significantly.
【作者单位】：中南财经政法大学会计学院;
【基金】：国家社会科学基金重大项目(12&ZD044) 教育部人文社会科学重点研究基地重大项目(13JJD630012) 中南财经政法大学研究生创新课题(2015B1106)
【分类号】：F233

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